Motor tax

Information

It is a legal requirement to have motor tax if you want to drive your
vehicle in a public place. Motor tax is a charge imposed by the Government on
some motor vehicles. Motor tax is collected by local authorities.

The amount of motor tax you pay for a vehicle registered before July 2008 is
proportionate to the size of your vehicle's engine - in other words, the more
powerful your vehicle, the higher the cost of your motor tax. For new cars
registered since July 2008, motor tax charges are determined on the basis of
CO2 emission bands with lower emissions resulting in lower charges.

New cars registered between January 2008 and June 2008 had their motor tax
charged on the basis of engine size initially. If it was beneficial for those
cars to switch to the CO2 based motor tax system, this happened on the first
renewal of motor tax after June 2008. The CO2 based system does not apply to
second-hand imports that were registered abroad prior to 2008.

Not only are you obliged by law to pay motor tax to drive your vehicle, you
are also required to display evidence that you have paid (i.e., a current tax
disc) on the windscreen of your vehicle. Failure to display a current tax disc
on your vehicle is considered a motoring offence and will result in a €60
fixed-charge fine issued by a traffic warden or a Garda.

It's important to be aware that certain vehicles are exempt from the
requirement to pay motor tax. However, if they are used in a public place a
current tax disc must be displayed. The following vehicles are exempt from the
requirement to pay motor tax:

Vehicles (including any cycle with an attachment for propelling it by
mechanical power) not exceeding 400 kilograms in weight (unladen), which is
adapted and used for invalids

Vehicles which are used exclusively for the transport (whether by
carriage or traction) of lifeboats and their gear or any equipment for
affording assistance towards the preservation of life and property in cases
of ship-wreck and distress at sea

Vehicles which are used exclusively for the transport (whether by
carriage or traction) of road construction machinery used for no purpose
other than the construction or repair of roads

Refuse carts, sweeping machines or watering machines used exclusively for
cleansing public streets and roads

Ambulances, road-rollers or fire engines

Vehicles kept by a local authority and used exclusively for the purpose
of their fire brigade service.

Vehicles which are used exclusively for mountain and cave rescue purposes

Vehicles which are used exclusively for underwater search and recovery
purposes.

Change of vehicle ownership and motor tax

If you sell your vehicle or trade it in for a replacement, you must register
the change of ownership. This is done in one of two ways and depends on whether
the vehicle was first registered before or after 1 January 1993. You cannot tax
your new vehicle until the registration of the change of ownership has gone
through. You then renew the motor tax on the vehicle using Form RF100A or
online as described below. If the motor tax on your new vehicle has already
expired, you are not liable for the arrears period from the expiry of the last
tax disc to the end of the month immediately preceding the date you bought
it.

It is an offence to drive without paying motor tax, so you should not drive
until you have received confirmation that the registration has occurred and you
have paid the motor tax. Read more in our document on change of
vehicle ownership.

Replacing a lost tax disc

It is possible to obtain replacement documents associated with motor tax.
List of documents and the cost of their replacement is as follows;

Document

Replacement cost

Tax disc

€6

Registration book/certificate

€12

Vehicle licensing certificate

€12

To obtain replacement documents, complete
form RF134 (pdf) and have this form witnessed by a member of the Garda
Siochana at a Garda station. Forward
your completed form with the appropriate fee to your Motor Tax
Office.

Refunds of motor tax

It is possible in certain circumstances, to claim a refund of motor tax.
Your application for a refund, should be made directly to you local motor tax
office, on Form RF120 (pdf).
Circumstances where you may claim a refund of motor tax include;

The vehicle has been scrapped/destroyed or sent permanently out of the
State,

The vehicle has been stolen and has not been recovered by the owner,

The vehicle has not been taken out or used in a public place at any time
since the issue of the current disc,

The owner of the vehicle has ceased, because of illness, injury or other
physical disability, to use the vehicle,

The owner of the vehicle has ceased, because of absence from the state
for business or educational purposes, to use the vehicle,

The owner of the vehicle has ceased, because of service overseas with the
Defence Forces, to use the vehicle.

Tax discs must be surrendered immediately as refunds are generally
calculated from the first of the month following the
surrender of the disc. A minimum of three
unexpired whole calender months must be left on the disc when
surrendered. Where a vehicle has been scrapped you will need a certificate of
destruction issued by an End-of-Life
Vehicle (ELV) Authorised Treatment Facility.

Vehicle off the road

New procedures have been introduced for declaring a vehicle is temporarily
off the road so that you do not have to pay motor tax for that period. Since 1
October 2013 you are required to declare in advance that your vehicle will be
off the road and not in use for a period of between 3 and 12 months using Declaration
of Non-Use of a Motor Vehicle Form RF150 (pdf), which you submit to your
motor tax office. The declaration of non-use must be made in the same month
that your current motor tax disc expires. If arrears in motor tax are due these
must be paid in full and you must also pay a minimum of 3 months motor tax,
before a declaration of non-use can be made.

Rules

Failure to tax your vehicle and/or display a current tax disc is a
serious offence and you are liable to receive a fine and/or face
prosecution if you do not comply.

Rates

A motor tax disc is issued for 3, 6 or 12 months and the rate is calculated
by either engine size or CO2 emissions.

Motor tax applies to the following vehicles: private cars, motorcycles,
goods vehicles, taxis, large public service vehicles, (PSV's)/community buses
and agricultural, and commerical building construction vehicles. On the
Department of Environment, Community and Local Government's webite you can view
the:

A 'vintage' vehicle for motor taxation purposes is
a vehicle that is 30 or more years old. In determining whether or
not the vehicle qualifies for 'vintage' status - the chassis number of the
vehicle and the vehicle registration book/vehicle registration certificate must
clearly display the age of the vehicle.

Regarding the purchase of new or second-hand vehicles, there is no charge
for registering Change of Ownership details at Motor Taxation Offices or at the
Vehicle Registration Unit.

How to apply

You can tax a vehicle online, or by post or visit to a Motor Taxation Office
in the county in which the vehicle is ordinarily kept.

Taxing a new vehicle

If your vehicle is new, you need a 'First Motor Tax Application' Form RF100.
This is available from the motor dealer or person from whom you bought your
vehicle. When you are applying for first motor tax, you must present the
following documents at your local Motor Taxation Office:

Form RF100

Appropriate fee.

A certificate of approval from the Revenue Commissioners for a disabled
driver/passenger is also required if the vehicle is exempted from motor tax
under the Disabled Drivers and Disabled Passengers (Tax Concessions)
Regulations.

You can also tax a new vehicle online. (see below)

Goods/commercial vehicles

There are additional requirements when taxing a goods/commercial vehicle. If
the unladen weight exceeds 1,524 kg (3,500 kg Gross Vehicle Weight), a weight
docket (from an authorised weighbridge) is required.

If the unladen weight does not exceed 1,524 kg (3,500 kg Gross Vehicle
Weight), a goods
declaration form RF111A (pdf) (from Motor Tax Office) is required. This
must be witnessed in a Garda station.

Additional proof that the vehicle is being appropriately taxed may be
required, such as:

Current commercial insurance certificate for the vehicle

Evidence of registration for VAT

Tax Clearance Certificate

Notice of Tax Registration Form

If you are an employee and you use your vehicle solely for the carriage of
goods in the course of your employment, you will require a letter from your
employer to that effect. The letter should also provide information about your
employer, such as, the nature of the business and its Tax Registration
Number.

If the vehicle is one year old or over (e.g. imported) a certificate of
roadworthiness/pass statement (from an authorised tester) is required. If the
vehicle is imported, a weight docket (from an authorised weighbridge) is
required.

Other vehicles

Other vehicles have additional requirements as follows:

PSV licence in the case of small and large public service vehicles

Article 60 licence for school buses

A certificate of roadworthiness/pass statement issued by an authorised
tester for large public service vehicles and ambulances that are 1 year old
or over

Renewing your motor tax

You can renew your motor tax up to 1 month before your tax is due to expire.
In general, two forms are available for the purpose of renewing motor tax - Motor Tax
Renewal Form RF100A (pdf) and Motor Tax Renewal Form RF100B. The only
difference between these two forms is that the RF100B is a computer-printed
form which is automatically posted to you about a month before your tax is due
to expire, while the RF100A is available from your Motor Taxation Offices,
Public Libraries and Garda stations.

Not everyone receives a form in the post, so it is up to you to keep check
of when your tax expires. The completed form should be returned to your local
Motor Taxation Office in person or by post. (See 'Taxing your vehicle online'
below.) If you apply in person you will receive your new tax disc there and
then. If you make a postal application, you should allow up to 3 weeks to
receive your new disc.

To renew your motor tax where there is no change in owner/vehicle details
(e.g. name/address/engine size) you can complete Form RF100B (computerised
reminder form) or Form RF100A.

To renew your motor tax where there is a change in owner details (e.g.
name/address) you must use Form RF100A.

The appropriate fee must be submitted with your renewal form. A certificate
of approval from the Revenue Commissioners for a disabled driver/passenger is
also required if the vehicle is exempted from motor tax.

Goods and other vehicles

There are additional requirements for goods and other vehicles when renewing
your motor tax:

A certificate of roadworthiness/pass statement issued by an authorised
tester for all goods vehicles/buses/coaches/ambulances that are 1 year old
or over

A PSV licence for small and large public service vehicles

Article 60 licence for school buses

Taxing your vehicle online

At motortax.ie you can tax
a new vehicle or renew your motor tax online. When taxing a new vehicle you
need Form RF100 (available from you motor dealer). When renewing your motor tax
you need Form RF100B (computerised reminder form). You can renew the motor tax
on a second-hand vehicle you have recently purchased, but you must be the
registered owner of the vehicle (see document on change of
vehicle ownership).

You need your insurance details and a debit or credit card for paying the
tax. Only the following types of vehicles can be taxed online; private cars,
motorcycles, agricultural tractors, excavators/diggers, combine harvesters,
hearses, vehicles adapted for use by disabled persons, motor caravans (not for
first taxing) and vintage/veteran vehicles.

You can renew motor tax for a goods/commercial vehicle online providing you
have a certificate of roadworthiness which is valid from the beginning of the
new motor tax period. If the unladen weight does not exceed 1,524 kg (3,500 kg
Gross Vehicle Weight) you must have submitted goods declaration form RF111A to
your local motor tax office.

Applying for a refund of motor tax

To apply for a refund of motor tax, you need to download
and complete form RF120 (pdf). Your completed application form should
include the current tax disc and the Vehicle Licensing/Registration Certificate
or Registration Book. If you are claiming a refund on the basis of an illness
or injury, you should include a medical certificate from your doctor or health
professional. If you are claiming a refund on the basis of an absence from the
State for business or educational purposes, you should have a letter from your
employer or educational facilitity as evidence of this. Your completed
application form should be returned to your Motor Tax office who will process
your application.